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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment Income Manual: recent changes

Below are details of the amendments that were published on 27 October 2014 (see the update index for all updates)

Page  Details of update 
   
EIM22700  Van and van fuel benefit from 2005/06: contents updated
EIM22840  Van benefit from 2005/06: payments for private use of vans - page updated
EIM22845  New Page: Van benefit from 2014/15: payments for private use of van
EIM22870  Van benefit from 2005/06: examples - page updated
EIM22872  Van benefit from 2005/06: example - unavailability - page updated
EIM22874  Van benefit from 2005/06: example - shared vans - page updated
EIM22876  Van benefit from 2005/06: example - payments for private use - page updated
EIM22878  Van benefit from 2005/06: example - replacement vans - page updated
EIM24000  Car benefit: calculating the cash equivalent: index page updated
EIM24620 New Page: Car benefit calculation Step 5 - appropriate percentage from 2015/16
EIM24655 Car benefit calculation Step 5: relevant threshold - page updated
EIM24705 Car benefit calculation Step 5: ready reckoner for type A cars - page updated
EIM24730 Car benefit calculation Step 5: adjustments to appropriate percentage and code letters used for different fuels - page updated
EIM24735 New Page: Car benefit calculation step 5 - appropriate percentage 2015/16 onwards
EIM24855 Car benefit calculation Step 5: all diesel cars - page updated
EIM24860 Car benefit calculation Step 5: appropriate percentage, 2011/12 onwards to 2014/15 - page updated
EIM24950 Car benefit calculation Step 5: car without a CO2 emissions figure and registered in or after 1998 - page updated
EIM24975 Car benefit calculation Step 5: car first registered before 1 January 1998 - page updated
EIM25250 Car benefit calculation Step 8, payments for private use - page updated
EIM25253 New Page: Section 144 - deduction for payments for private use of a car 2014/15 onwards - exceptional circumstances
EIM36605 Annual Investment Allowance - Rates updated
EIM71326 Electrical Contractors’ Association: Working Rule Agreement rates updated
EIM71327 Building & Engineering Services Association: Working Rule Agreement rates updated
EIM71331 Demolition Industry: Working Rule Agreement rates updated
EIM74010 Pension paid to former spouse or partner - Page updated
EIM76100 List of non-taxable social security benefits updated to include Universal Credit